零基预算是起源于美国的一种预算编制方法,在我国经济实行改革开放后被引入,并初步应用于政府部门预算的编制中。实行零基预算可以细化预算体制,既增强了预算分配的透明度,又保证了重要项目支出,最大限度地发挥资金使用效益,提高了预算的科学性、规范性,弥补了传统预算的不足。本文将对零基预算法从理论上做—浅显探析。 Zero-based budgeting is a kind of budgeting method originated in the United States. It was introduced after China’s economy was implemented through its reform and opening up and was initially applied to the compilation of government budgets. The implementation of zero-based budgeting can refine the budget system, which not only enhances the transparency of budget allocation, but also ensures the expenditures of important projects, maximizes the efficiency of capital utilization, improves the scientific and regular budget, and makes up for the deficiencies of the traditional budget. This article will do a theoretical study of zero-based budgeting method - a simple analysis.